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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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Assessing: offset repayments: non-payment of calculation

Sect 6 procedure

Sometimes you may need to withdraw a calculation that has had a repayment set off applied - perhaps because you are told about further amendments. You can withdraw the calculation and raise a new one, using the set off repayment as a deposit. Use the warrant number as the deposit number.